Customs

Publications

Business LicenseTo register for a new business license, we require: • Completed and signedBusiness License Application Form • Proof of identification: Copy of passport or suitable photo identification • Site map of the business premises location • Evidence of funds: Bank statement or receipt of remittance or loan document • Business trades and professionals are required to provide proof of qualification or suitable reference

Business Licences need to be renewed every year. You can do this between 1 December and 31 January by completing and signing aBusiness Licence Renewalform and bringing it with the appropriate fee to the Inland Revenue office.

For more detailed information on how to complete these different types of records please see our guide onRunning your Business

VAGSTVAGST (Value added goods and services tax ) is a tax on most goods and services supplied in Samoa by a registered business. It also applies to most imported goods and certain imported services. VAGST of 15% is added to the price of taxable goods and services.

If you have an annual turnover of $78,000 or more from your taxable activity, or you expect your turnover to be $78,000 or more in the next twelve months, you must register for VAT.

For more information on whether you are required to register for VAGST please see our VAGST - Do I need to register factsheet (English, Samoan)

Employing StaffIf you employ staff you must register as an employer by completing and signing the PAYE Registration Form. PAYE (pay as you earn) is the basic tax you take out of your employees salary and wages.

Each payday you need to record wage details for each employee showing:1. Total gross earnings, including taxable allowances2. and amount of PAYE

You are required to file monthly P4 return by the 14th day of the following month.

There are penalties for filing and paying the PAYE late. It is an offence if you do not deduct PAYE from employees, or you deduct it but fail to pay it to the Inland Revenue. If found guilty of this type of offence it can lead to fines or imprisonment.

Income TaxIncome Tax is paid on all income earned in Samoa and all worldwide income received by Samoan tax residents. All businesses are required to file annual income tax returns. The standard income year in the Samoa is 1 January - 31 December and returns and any payment for income tax is due by 31 March the following year.Businesses not legally incorporated, such as most shops, must declare their revenue as personal income, either as a sole trader in a partnership, whatever the case may be. Companies have a different tax rate and must file a company income tax return. The due dates for companies are the same as sole traders.